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Department of the Treasury Internal Revenue Service 2013 Instructions for Schedule A (Form 1040) Itemized Deductions Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses and unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2013, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions. Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F. CAUTION ! Section references are to the Internal Revenue Code unless otherwise noted. Future Developments. For the latest information about developments related to Schedule A (Form 1040) and its in- structions, such as legislation enacted af- ter they were published, go to www.irs.gov/schedulea. What's New Medical and dental expenses. Begin- ning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceeds 10% of your ad- justed gross income (7.5% if either you or your spouse was born before January 2, 1949). Limit on itemized deductions. Begin- ning January 1, 2013, itemized deduc- tions for taxpayers with adjusted gross incomes above $150,000 may be re- duced. See the instructions for line 29. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 24 cents per mile. The business standard mileage rate is 56.5 cents per mile. The 2013 rate for use of your vehicle to do volunteer work for certain charitable organizations re- mains at 14 cents per mile. Ponzi-type investment schemes on Form 4684. There is a new Section C on Form 4684 for 2013. You must com- plete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Reve- nue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. You do not need to complete Appendix A. Medical and Dental Expenses You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1949, you can deduct the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3. Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons. If you received a distribution from a health savings account or a medical savings account in 2013, see Pub. 969 to figure your de- duction. CAUTION ! Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not in- cluded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your re- tirement plan. If, during 2013, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna- tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for Line 1. Prescription medicines or insulin. CAUTION ! A-1 Dec 16, 2013 Cat. No. 53061X